Chapter 3.22
ADDITIONAL SALES AND USE TAX

Sections:

3.22.010    Imposition of tax.

3.22.020    Rate of tax imposed.

3.22.030    Administration and collection of tax.

3.22.040    Consent to inspection of records.

3.22.050    Contract for administration – Mayor and clerk authority.

3.22.060    Provisions subject to special initiative.

3.22.070    References to state statutes.

3.22.080    Violation – Penalty.

3.22.010 Imposition of tax.

There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Gig Harbor. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 399 § 1, 1982).

3.22.020 Rate of tax imposed.

The rate of the tax imposed by GHMC 3.22.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Pierce County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by GHMC 3.22.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Pierce County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by GHMC 3.22.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 399 § 2, 1982).

3.22.030 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 399 § 3, 1982).

3.22.040 Consent to inspection of records.

The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 399 § 4, 1982).

3.22.050 Contract for administration – Mayor and clerk authority.

The mayor and clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 399 § 5, 1982).

3.22.060 Provisions subject to special initiative.

This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 415 § 1, 1982; Ord. 399 § 6, 1982).

3.22.070 References to state statutes.

A reference to a state statute in this chapter shall include all addenda to these statutes hereafter. (Ord. 399 § 8, 1982).

3.22.080 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain same advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisonment for not more than six months, or by both such fine and imprisonment. (Ord. 399 § 7, 1982).